At the start of the month, TechniCorp had 28,000 units of beginning work in process that were 65% complete. Over the course of the month, the firm completed and transferred out 62,900 units, and at the end of the month, it had 19,400 units in ending work in process that were 50% complete. If TechniCorp adds materials at the beginning of the process and conversion costs are incurred uniformly throughout the process, then which of the following statements is accurate?

• A
• :
• TechniCorp had 72,600 equivalent units of production for materials and 41,150 equivalent units of production for conversion costs.
• B
• :
• TechniCorp had 82,300 equivalent units of production for materials and 72,600 equivalent units of production for conversion costs.
• C
• :
• TechniCorp had 110,300 equivalent units of production for materials and 90,800 equivalent units of production for conversion costs.
• D
• :
• TechniCorp had 65,700 equivalent units of production for materials and 81,100 equivalent units of production for conversion costs.